Focuses on the use of U.S. and international accounting information by decision-makers external to the firm. Considers judgments made by investors, security analysts, bank lending officers, and auditors. Emphasizes equity valuation and risk analysis. Prerequisites: Requires a prerequisite course of ACCT 3220 or 3225 (minimum grade D-). Restricted to Accounting (ACCT), Finance (FNCE) or Accounting Concurrent Degree majors only with 52-180 units completed.
